2015 (1) TMI 619

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....rit challenges the adjudication order of the Commissioner of Customs (Port), Kolkata dated 21st July 2014. The challenge to this order is made by a Customs Clearing House Agent, now known as a Customs House Broker. 2. The primary ground of attack is that the writ petitioner was not issued a show cause notice. 3. The other ground is that there was no justification for imposing a penalty....

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....and transporting the rest from the anchorage to Kolkata. They relied on a guarantee furnished by the importer, which bears the writ petitioner's signature. 5. According to Mr. Choudhury, learned Advocate for the petitioner, the guarantee was of the importer only. His client had only the responsibility of unloading the goods in Kolkata. There was no breach of responsibility on their part. The....

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....cials, there was no correspondence on record making a complaint that the adjudication process was continuing without issuance of a show cause notice. 8. Hence prima facie I come to the finding that issuance of the show cause notice had been expressly or impliedly waived by the writ petitioner. 9. If that is the situation then there is no element of natural justice involved by which the....